"Accelerated depreciation method 加速折旧法；加速摊提法

这是计算折旧的一种方法，指在资产有效使用期内的前几年允许较大的折旧费用扣减，以后则逐年减少。此种方法与直线折旧法相比，可在资产的最初几年收回较多的成本。加速折旧法包括余额递减折旧法、双倍余额递减折旧法和年限总额折旧法等。加速折旧法又称快速折旧法，是指与通常使用的、基于预计可使用年限的直线折旧法相比，能更快地摊销应折旧金额的任何一种折旧方法。加速折旧法的依据是效用递减，即固定资产的效用随着其使用寿命的缩短而逐渐降低，因此，当固定资产处于较新状态时，效用高，产出也高，而维修费用较低，所取得的现金流量较大；当固定资产处于较旧状态时，效用低，产出也小，而维修费用较高，所取得的现金流量较小，这样，按照配比原则的要求，折旧费用应当呈递减的趋势。

Accelerated depreciation method refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset's life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset's usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years. This is a valuable tax incentive that encourages businesses to purchase new assets. 相关例句如下：

例句1

Why does the accelerated method of depreciation for tax purposes lead to a liability? 

为什么税务用途的加速折旧法产生了一项负债？

例句2

If conforming to relevant regulations, accelerated depreciation method may be adopted. 

如符合有关规定，也可采用加速摊提法。

例句3

Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line. 

因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。"